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v3.23.2

Revenue Recognition (Tables) | 6 Months Ended
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Jun. 30, 2023
Revenue from Contract with Customer [Abstract] |
Disaggregation of Revenues | In the following table, TDS' revenues are disaggregated by type of service, which represents the relevant categorization of revenues for TDS' reportable segments, and timing of recognition. Service revenues are recognized over time and Equipment and product sales are recognized at a point in time.
Three Months Ended June 30, 2023 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service | $ | 686 |  |  | $ | — |  |  | $ | — |  |  | $ | 686 |
Inbound roaming | 8 |  |  | — |  |  | — |  |  | 8 |
Residential | — |  |  | 175 |  |  | — |  |  | 175 |
Commercial | — |  |  | 39 |  |  | — |  |  | 39 |
Wholesale | — |  |  | 42 |  |  | — |  |  | 42 |
Other service | 41 |  |  | — |  |  | 18 |  |  | 59 |
Service revenues from contracts with customers | 735 |  |  | 256 |  |  | 18 |  |  | 1,009 |
Equipment and product sales | 197 |  |  | — |  |  | 29 |  |  | 226 |
Total revenues from contracts with customers | 932 |  |  | 256 |  |  | 47 |  |  | 1,235 |
Operating lease income | 25 |  |  | 1 |  |  | 6 |  |  | 32 |
Total operating revenues | $ | 957 |  |  | $ | 257 |  |  | $ | 53 |  |  | $ | 1,267 |
Three Months Ended June 30, 2022 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service | $ | 700 |  |  | $ | — |  |  | $ | — |  |  | $ | 700 |
Inbound roaming | 18 |  |  | — |  |  | — |  |  | 18 |
Residential | — |  |  | 168 |  |  | — |  |  | 168 |
Commercial | — |  |  | 44 |  |  | — |  |  | 44 |
Wholesale | — |  |  | 44 |  |  | — |  |  | 44 |
Other service | 42 |  |  | — |  |  | 19 |  |  | 61 |
Service revenues from contracts with customers | 760 |  |  | 255 |  |  | 19 |  |  | 1,035 |
Equipment and product sales | 244 |  |  | — |  |  | 41 |  |  | 285 |
Total revenues from contracts with customers | 1,004 |  |  | 255 |  |  | 60 |  |  | 1,320 |
Operating lease income | 23 |  |  | 1 |  |  | 6 |  |  | 29 |
Total operating revenues | $ | 1,027 |  |  | $ | 256 |  |  | $ | 66 |  |  | $ | 1,349 |
Six Months Ended June 30, 2023 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service | $ | 1,378 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,378 |
Inbound roaming | 17 |  |  | — |  |  | — |  |  | 17 |
Residential | — |  |  | 344 |  |  | — |  |  | 344 |
Commercial | — |  |  | 80 |  |  | — |  |  | 80 |
Wholesale | — |  |  | 84 |  |  | — |  |  | 84 |
Other service | 82 |  |  | — |  |  | 37 |  |  | 119 |
Service revenues from contracts with customers | 1,477 |  |  | 508 |  |  | 37 |  |  | 2,022 |
Equipment and product sales | 415 |  |  | — |  |  | 71 |  |  | 486 |
Total revenues from contracts with customers | 1,892 |  |  | 508 |  |  | 108 |  |  | 2,508 |
Operating lease income | 50 |  |  | 2 |  |  | 10 |  |  | 62 |
Total operating revenues | $ | 1,942 |  |  | $ | 510 |  |  | $ | 118 |  |  | $ | 2,570 |
Six Months Ended June 30, 2022 | UScellular |  | TDS Telecom |  | Corporate, Eliminations and Other |  | Total
(Dollars in millions) |  |  |  |  |  |  |
Revenues from contracts with customers: |  |  |  |  |  |  |
Type of service: |  |  |  |  |  |  |
Retail service | $ | 1,402 |  |  | $ | — |  |  | $ | — |  |  | $ | 1,402 |
Inbound roaming | 39 |  |  | — |  |  | — |  |  | 39 |
Residential | — |  |  | 330 |  |  | — |  |  | 330 |
Commercial | — |  |  | 87 |  |  | — |  |  | 87 |
Wholesale | — |  |  | 87 |  |  | — |  |  | 87 |
Other service | 84 |  |  | — |  |  | 36 |  |  | 120 |
Service revenues from contracts with customers | 1,525 |  |  | 505 |  |  | 36 |  |  | 2,065 |
Equipment and product sales | 467 |  |  | 1 |  |  | 71 |  |  | 539 |
Total revenues from contracts with customers | 1,992 |  |  | 506 |  |  | 107 |  |  | 2,604 |
Operating lease income | 45 |  |  | 2 |  |  | 13 |  |  | 60 |
Total operating revenues | $ | 2,037 |  |  | $ | 507 |  |  | $ | 120 |  |  | $ | 2,664 |
Numbers may not foot due to rounding.
Contract with Customer, Assets and Liabilities | The following table provides balances for contract assets from contracts with customers, which are recorded in Other current assets and Other assets and deferred charges in the Consolidated Balance Sheet, and contract liabilities from contracts with customers, which are recorded in Customer deposits and deferred revenues and Other deferred liabilities and credits in the Consolidated Balance Sheet.
| June 30, 2023 |  | December 31, 2022
(Dollars in millions) |  |  |
Contract assets | $ | 13 |  |  | $ | 12 |
Contract liabilities | $ | 389 |  |  | $ | 395 |
Remaining Performance Obligations | The following table includes estimated service revenues expected to be recognized related to performance obligations that are unsatisfied (or partially unsatisfied) at the end of the reporting period. These estimates represent service revenues to be recognized when services are delivered to customers pursuant to service plan contracts and under certain roaming agreements with other carriers. These estimates are based on contracts in place as of June 30, 2023 and may vary from actual results. As practical expedients, revenue related to contracts of less than one year, generally month-to-month contracts, and contracts with a fixed per-unit price and variable quantity, are excluded from these estimates.
| Service Revenues
(Dollars in millions) |
Remainder of 2023 | $ | 273 |
2024 | 207 |
Thereafter | 161 |
Total | $ | 641 |
Contract Cost Assets | TDS expects that commission fees paid as a result of obtaining contracts are recoverable and therefore TDS defers and amortizes these costs. As a practical expedient, costs with an amortization period of one year or less are expensed as incurred. TDS also incurs fulfillment costs, such as installation costs, where there is an expectation that a future benefit will be realized. Deferred commission fees and fulfillment costs are amortized based on the timing of transfer of the goods or services to which the assets relate, typically the contract term. Contract cost asset balances, which are recorded in Other assets and deferred charges in the Consolidated Balance Sheet, were as follows:
| June 30, 2023 |  | December 31, 2022
(Dollars in millions) |  |  |
Costs to obtain contracts |  |  |
Sales commissions | $ | 141 |  |  | $ | 144 |
Fulfillment costs |  |  |
Installation costs | 6 |  |  | 8 |
Total contract cost assets | $ | 147 |  |  | $ | 152 |

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